MA H2538

Bill

MA H2538

Relative to the property tax classification of small businesses

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

Relative to the property tax classification of small businesses. Revenue.

AI Summary

This bill proposes to amend Chapter 59 of the General Laws to allow cities and towns to grant an exemption of up to 50% of the property tax value for commercial properties that are solely occupied by a business with an assessed valuation of less than $1 million across all its locations. This exemption would be in addition to any other exemptions allowed under Section 5 of the law and the value of the exemptions would be borne by the combined value of commercial and industrial properties.

Committee Categories

Budget and Finance

Sponsors (1)

David Linsky (D),

Last Action

Accompanied a study order, see H5128 (on 11/19/2020)

Official Document

https://malegislature.gov/Bills/191/H2538

(11 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2538
Bill	https://malegislature.gov/Bills/191/H2538.pdf

Bill	Bill Name	Last Action	Type
H2399	Providing for property tax relief for small business owners	Accompanied a study order, see H5128	Similar To
H2481	Repealing the property tax exemption for Massport lessees	Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling	Similar To
H2505	Relative to a senior citizen volunteer property tax reduction	Accompanied a study order, see H5128	Similar To
H2642	Relative to promoting small business competitiveness	Accompanied a study order, see H5080	Similar To
H3995	Authorizing the town of Winchester to establish a senior property tax exemption	Accompanied a new draft, see H4476	Similar To
H4081	Authorizing the town of Arlington to establish a means tested senior citizen property tax exemption	Accompanied a new draft, see H4477	Similar To
H4243	Authorizing the town of Reading to establish a means tested senior citizen property tax exemption	Signed by the Governor, Chapter 50 of the Acts of 2020	Similar To
H5128	Study Order - Revenue matters	Discharged to the committee on House Rules	Replaced by
S1616	Eliminating telecommunications tax exemptions	Accompanied a study order, see H5080	Similar To
S1763	Relative to clarifying property tax exemptions for solar and wind systems	Bill reported favorably by committee and referred to the committee on Senate Rules	Similar To
S2243	Relative to the establishment of a Hingham means-tested property tax exemption	Accompanied a new draft, see S2525	Similar To

Bill

Bill Name

Last Action

Type

H2399

Providing for property tax relief for small business owners

Accompanied a study order, see H5128

Similar To

H2481

Repealing the property tax exemption for Massport lessees

Bill reported favorably by committee and referred to the committee on House Steering, Policy and Scheduling

Similar To

H2505

Relative to a senior citizen volunteer property tax reduction

Accompanied a study order, see H5128

Similar To

H2642

Relative to promoting small business competitiveness

Accompanied a study order, see H5080

Similar To

H3995

Authorizing the town of Winchester to establish a senior property tax exemption

Accompanied a new draft, see H4476

Similar To

H4081

Authorizing the town of Arlington to establish a means tested senior citizen property tax exemption

Accompanied a new draft, see H4477

Similar To

H4243

Authorizing the town of Reading to establish a means tested senior citizen property tax exemption

Signed by the Governor, Chapter 50 of the Acts of 2020

Similar To

H5128

Study Order - Revenue matters

Discharged to the committee on House Rules

Replaced by

S1616

Eliminating telecommunications tax exemptions

Accompanied a study order, see H5080

Similar To

S1763

Relative to clarifying property tax exemptions for solar and wind systems

Bill reported favorably by committee and referred to the committee on Senate Rules

Similar To

S2243

Relative to the establishment of a Hingham means-tested property tax exemption

Accompanied a new draft, see S2525

Similar To

Bill > H2538

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

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